Manual de control interno para la avícola San Martín, Recinto Santa Rosa de Suncamal, cantón Cumandá, provincia de Chimborazo.

Abstract

The Internal Control Manual for a company called Poultry San Martín, located in Cumandá canton, province of Chimborazo, was aimed at carrying out a study of the organizational structure, the control manuals, which allowed evaluating the operation of the company in its different functional areas and optimizing the different resources to achieve efficient business management. This research began with a study of the company's diagnosis in the functional areas to know the main evidence, a field study was then developed through the application of surveys to the employees and workers of the San Martín poultry farm to have detailed knowledge about the existence of an organizational structure, the existence of an internal control manual and the manuals that helped improve business management. The main findings and evidence found allowed us to observe that 75% of those surveyed indicated that there is no Internal Control Manual and 64% that there is control of the administrative, financial, production and sales areas, 75% affirm that the existence of the internal control manual helped improve business management in favor of San Martín poultry. After the evaluation of internal control in the small company, the conclusions are presented that indicate the lack of control manuals for better business development; therefore, it is recommended to develop and apply the internal control manual in the company to improve corporate management. or business.